§ 87 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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Section 87. Amendment of section 2 of Act 54 of 1963

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Act: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section number: 87

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The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

87. Amendment of section 2 of Act 54 of 1963.-

In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),-

(a) in item (vii), the word "and" occurring at the end shall be omitted; and

(b) after item (ix) as so amended, the following item shall be inserted, namely:-

"(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and"